People ex rel New York Central & Hudson River Railroad v. Purdy
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Lawson Purdy and others, as commissioners, etc., from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 30th day of November, 1914, reducing an assessment for the purposes of taxation and confirming it as reduced.
1Opinion of the Court
Hotchkiss, J.:
This is a proceeding to review the 1914 assessment for purposes of taxation of the lot of ground covered by the Biltmore Hotel in New York city. The assessment covered both lot and building, and the relator claims that the building was exempt. This claim rests upon section 889a of the Greater New York charter (Laws of 1901, chap. 466, added by Laws of 1913, chap. 324), which provides that “ a building in course of construction, commenced since the preceding first day of October and not ready for occupancy, shall not be assessed.” The question turns upon whether the building was…
2Cases cited3 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Brooks v. LesterCourt of Appeals of Maryland · 1872
- People ex rel. New York Central & Hudson R. R. R. Co. v. PurdyNew York Supreme Court · 1914
3Cited by11 opinions
- People ex rel. Ortenberg v. BalesAppellate Division of the Supreme Court of the State of New York · 1928
- Ira S. Bushey & Sons v. American InsuranceNew York Court of Appeals · 1923
- McClung v. County of HenricoSupreme Court of Virginia · 1959
- Hermitage Co. v. GoldfogleAppellate Division of the Supreme Court of the State of New York · 1923
- People v. Simmons, New York County Courts1927
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